2006 (8) TMI 375

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..... . [Order per : Archana Wadhwa, Member (J)]. -  All the present appeals have been filed by the Revenue against the order of Commissioner (Appeals) vide which he has held that Brass Sheets and Circles falling under Chapter heading No. 7409.20 are eligible for exemption in terms of Notification No. 8/98-C.E., dt. 2-6-98 inasmuch as, the said notification only exclude sheets and circles of copp .....

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..... , the Bench held that inasmuch as the Notification excluded only copper circles, benefit of exemption would be available to brass circles. 3. In the present case also, there is no dispute that the sheets and circles are made of brass and not of copper alone. By following the ratio of the above decision, it has to be held that the exemption was rightly extended to them of Commissioner (Appeal .....

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